The Allahabad High Court in the case of VISIBLE ALPHA SOLUTIONS INDIA PRIVATE LIMITED vide Order No.- Writ Tax No. 83 of 2024 dated 12.02.2024, held that when appeal was electronically filed within the time permitted, that is, three months as per Section 107 of the Central Goods and Services Tax Act, 2017, first and second proviso to Rule 108 of the Rules i.e. requirement to file the self-certified copy of order would not apply. 

In this case, two appeals filed by the petitioner were rejected on the ground that the same were time barred, as the self-certified copy of the decision or order was not made available within time as per proviso to Rule 108 of the Central Goods and Services Tax Rules, 2017. 

The Petitioner contended that Rule 108 of the Rules indicates that when the appeal is filed electronically and uploaded on the common portal in FORM GST APL-01, there is no requirement to file self-certified copy of the decision. Both the proviso to Rule 108 of the Rules apply only in the case when the appeal is not uploaded on common portal. 

The High Court observed the provisions of Rule 108 of the CGST Rules, 2017 as under:

i) An appeal u/s 107 to the Appellant Authority shall be filed in FORM GST APL-01, along with the relevant documents either electronically or otherwise, following which a provisional acknowledgement shall be issued to the appellant immediately.

ii) Where the decision or order appealed against is uploaded on the common portal, a final acknowledgement, indicating appeal number shall be issued in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf and the date of issue of the provisional acknowledgement shall be considered as the date of filing of appeal:

iii) However, where the decision or order appealed against is not uploaded on the common portal, the appellant shall submit a self-certified copy of the said decision or order within a period of seven days from the date of filing of FORM GST APL- 01 and a final acknowledgement, indicating appeal number, shall be issued in FORM GST APL-02 by the Appellate Authority.(First Proviso to Rule)

Also, where the said self-certified copy of the decision or order is not submitted within a period of seven days from the date of filing of FORM GST APL-01, the date of submission of such copy shall be considered as the date of filing of appeal. (Second proviso to Rule)

The High Court held that, it clearly appears that the appeal was electronically filed within the time permitted, that is, three months as per Section 107 of the Central Goods and Services Tax Act, 2017. Furthermore, the first and second proviso to Rule 108 of the Rules would not apply, as is clear from the literal interpretation of the first proviso itself.

The High Court quashed and set aside the impugned order with a direction upon the appellate authority to hear the appeals filed by the petitioner and pass a reasoned order on merits within a period of three months from date.

To read the complete judgment 2024 Taxo.online 269